We look at the division of 351671 by 40 
We want to divide 351671 by 40.

Let's proceed to step 1:
40 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (5) from the dividend to 3 and continue with: 35 / 40

Step 2:
If we divide 35 by 40, we get 0 and a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 35 to get 35.
Bring next digit (1) of the dividend behind the 35 and repeat the process: 351 / 40

Step 3:
The number 40 fits into 351 8 times, leaving a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 320 from 351 leaves us with 31.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 40

Moving on to step 4:
40 can be fit into 316 7 times, resulting in a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 87.0
The remainder is 36 after subtracting 280 from 316.
Append the next digit (7) from the dividend to 36 and continue with: 367 / 40

Advancing to step 5:
40 can be fit into 367 9 times, resulting in a remainder of 7.
The next digit of our result is 9. 
Result so far: 879.0
Subtracting 360 from 367 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 40

Advancing to step 6:
The number 40 fits into 71 1 times, leaving a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 8791.0
Deduct 40 from 71 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 7:
40 goes into 310 7 times with a remainder of 30.
Record the quotient 7 as the next digit in the result. 
Result so far: 8791.7
Subtract 280 from 310 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 8791.77
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 8791.77 and a remainder of 0.02.